In the result, all the 111 appeals preferred by the different assessees
Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.
condone the delay and proceed to hear the appeals on merits. B. Merits of the Issue 3. In this set of appeals, the intimation had been issued by the Assessing Officer u/s 200A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) wherein, the late filing fees payable u/s 234E of the Act was charged